Independent Review · Updated June 2026

3 Ton 13 SEER 97% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow

97% efficient gas furnace with 13 SEER cooling at an aggressive $643 price point

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3 Ton 13 SEER 97% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Downflow
Current Price
$643
Check Price at HVACDirect → Shop Now at HVACDirect
Authorized dealer · Full manufacturer warranty
// Bottom Line
This ACiQ unit delivers impressive heating efficiency at 97% AFUE with solid cooling performance for homeowners in moderate climates prioritizing budget-friendly replacements. Best suited for contractors and DIY-capable homeowners replacing older Goodman models who want modulating gas heat without premium pricing.

Review

The ACiQ 3-ton downflow system represents Goodman's accessible entry point into high-efficiency gas furnace and air conditioning combinations. At $643, this unit undercuts comparable 97% AFUE, 13 SEER equipment by $200-300, making it an attractive option for budget-conscious contractors and homeowners. The downflow A-coil configuration suits attic or basement placement in many single-story and multi-story homes. Energy Star certification confirms the cooling side meets EPA standards, while the modulating furnace delivers the heating performance that drives savings in northern markets.

Heating performance anchors this system's value proposition. The 60,000 BTU modulating burner automatically scales between 30% and 100% output, maintaining steady indoor temperature and reducing short-cycling losses. The 97% AFUE efficiency rating is measurably better than standard 90-95% equipment and justifies the modest price premium over older technology. Cooling output reaches 36,000 BTU with 13 SEER efficiency through a reciprocating compressor and single-stage condenser. The variable-speed ECM blower maxes out at 1200 CFM, providing adequate airflow for 3-ton applications while using 40-50% less electricity than fixed-speed motors during partial-load operation.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency means minimal heating fuel waste, translating to $200-400 annual savings versus 90% AFUE units in cold climates
  • 13 SEER cooling with Energy Star certification provides respectable AC efficiency at an unusually low price for this performance tier
  • Modulating burner automatically adjusts heating output between 30% and 100% capacity, reducing temperature swings and improving comfort
  • Variable speed ECM blower motor ramps airflow based on actual demand, cutting electricity costs compared to fixed-speed alternatives
  • R454B refrigerant is newer, lower-GWP formula aligned with EPA phase-down standards, meaning longer equipment relevance

Cons

  • Single-stage AC compressor cannot modulate capacity, so cooling efficiency drops in mild weather compared to two-stage systems
  • 74 dB noise level is moderately loud for outdoor condenser operation, noticeable in quiet residential neighborhoods
  • Requires plastic PVC exhaust flue venting, limiting installation flexibility in homes with existing metal chimney systems

Who Should Buy

Best For

Contractors replacing end-of-life Goodman units (GSX130362, GSX130363, GSX130365) will appreciate the direct compatibility and familiar platform. Homeowners in heating-dominant regions with moderate cooling needs seeking maximum heating efficiency will see fastest payback on the 97% AFUE advantage.

Consider Alternatives If

Skip this unit if you live in a hot climate prioritizing cooling efficiency or need ultra-quiet operation, as single-stage AC and 74 dB output are limiting factors for southern installations.

3 Ton 13 SEER 97% AFUE 60,000 BTU Goodman Gas Furn
$643
Buy at HVACDirect →

Installation

This downflow unit requires standard HVAC installation practices. Sweat-type connections accommodate 3/8 inch liquid and 7/8 inch suction lines with 3/8 inch insulation thickness. The 34.5 inch height, 17.5 inch width, and 28.75 inch depth fit standard attic or basement spaces. PVC exhaust venting is mandatory for the furnace component, limiting installations in homes with metal chimneys. Electrical demand runs 115V single-phase 60 Hz requiring a 19.1 to 30 amp breaker, typical for most residential panels.

Warranty & Reliability

ACiQ provides 10 years parts coverage with online registration, protecting against component failures through the first decade of operation. This is solid middle-ground coverage, shorter than high-end 12-15 year warranties but longer than budget 5-year minimums. Registration is required to activate full coverage, so document the serial number during installation. Labor costs and refrigerant are not covered, so budget separately for service calls.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU60,000
RefrigerantR454B
Electrical115 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)74
Weight (in lbs)120.000000
FeatureSpec
ReplacesGSX130362, GSX130363, GSX130365
Energy StarYes
SEER1 (Efficiency)13
Condenser StagesSingle Stage
Compressor TypeReciprocating
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size30 amps
Min. Breaker Size19.1 amps
Tonnage3 Ton
Valve TypeSweat
Height34.5"
Width17.5"
Depth28.75"
ResourcesGoodman Brochure Goodman Installation Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information Goodman Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
Safety InformationPROPOSITION 65 WARNING This product and many products on our site may contain a chemical know to the state of California to cause cancer or birth defects or other reproductive harm. For more information about Proposition 65 please Click Here.
ConfigurationDownflow/Horizontal
Liquid Line3/8"
Suction Line7/8"
StyleA-Coil
AHRI Certificate Number7424269
Airflow DirectionDownflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM1200
Burner StagesModulating
Fuel TypePropane, Natural Gas
Suction Line Insulation Thickness3/8"
Length30 feet

Frequently Asked Questions

How much heating cost savings does 97% AFUE actually deliver? +
A 97% AFUE unit converts 97 cents of every dollar spent on fuel into heat. Compared to a 90% AFUE system, you save roughly 7% on annual heating bills. In cold climates with $1,200 annual heating costs, that's $84-150 in annual savings, recovering the efficiency premium in 2-3 years of operation.
Can I install this if my home currently uses a metal chimney? +
No. This furnace requires plastic or PVC exhaust venting and cannot connect to metal chimneys. You would need to abandon the metal chimney and run PVC ductwork through a wall or roof, adding $300-600 to installation costs. Consult your HVAC contractor before purchasing if you have an existing metal vent.
Why is the cooling only 13 SEER when the furnace is 97% AFUE? +
The heating and cooling sides use different technologies. The furnace achieves 97% AFUE through condensing technology. The AC uses a reciprocating compressor without two-stage modulation, limiting cooling efficiency. 13 SEER is respectable for single-stage equipment but not state-of-the-art. Two-stage units reach 15-16 SEER but cost $200-400 more.
How does this compare to a Bryant or Carrier unit at the same price? +
Bryant and Carrier comparable models typically command $800-950 for equivalent 97% AFUE and 13 SEER ratings. ACiQ delivers nearly identical performance at $643 because it's Goodman's value brand. You sacrifice brand reputation and dealer support breadth but gain real cost savings with proven engineering.
Does the 10 year warranty cover refrigerant leaks? +
Yes, refrigerant leaks from manufacturing defects are covered under parts warranty for 10 years with registration. However, you pay for labor and the refrigerant itself. Most leak repairs cost $400-800 total including service visit and R454B recharge.

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